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118 Resources Show all

  • Inland Revenue Department paid ex gratia payment to compensate loss incurred when Company relied on incomplete information contained in IRD Company Tax Guide, 1997.

    Case notes
    Provisional tax paid by both a company and its individual directors using Standard Formula method rather than Estimate method calculations—reliance placed on information published by Inland Revenue Department in 1997 IR4 Company Tax Guide—large overpayments resulted at end of tax year—company and directors not eligible to receive ‘use of money interest’ from Department—Department agreed that IR4 Company Tax Guide was misleading

  • Request for Consultative Draft District Plan

    Case notes
    Consultative Draft District Plan refused under s 7(2)(f)(i)—information did not meet requirements of that section—no statutory prohibition in Resource Management Act which prevents information being made available before the date of notification—Resource Management Act 1991, s 35(2)

  • New Zealand Customs Service questioned over acceptance of deposit pursuant to legislation

    Case notes
    Refusal to pay interest following resolution of dispute over Customs value of goods—whether relevant documentation provided at the time of importation—whether s 140 of the Customs Act 1966 (repealed) conferred authority on Department to take deposit—investigation discontinued following discovery that company did not exist as legal entity at the time complaint was made

  • Inland Revenue Department accepts misleading advice caused detriment to holder of student loan

    Case notes
    Inland Revenue Department (IRD) provided misleading advice to student about status of his student loan account— he undertook on-going financial commitments in reliance on that advice— IRD was found to have erred by not providing regular statements of the student loan and accepted that this had caused detriment to the student—there had also been unreasonable delay in responding to the student’s wife’s inquiries about the loan debt and whether it had been cleared—in resolution, IRD agreed with the Ombudsman’s recommendation to put the student back into the position he would have been without relying on misleading advice and to pay an ex gratia payment of $2,400 which was credited to the loan account

  • Inland Revenue Department’s unreasonable use of discretion to withhold information under the Tax Administration Act

    Case notes
    IRD refused to provide details of internal investigation of complaint under s 81(4) of the Tax Administration Act 1994—the information the complainant wanted concerned an investigation into his allegation of improper actions by IRD staff—Ombudsman found that the Commissioner’s discretion to withhold the information was unreasonable because the complainant was entitled to information about an investigation concerning him—IRD agreed with the Ombudsman’s decision and made most of the information available

  • Inland Revenue Department asked to compensate complainant following errors made on GST claim

    Case notes
    IRD failed to provide reasons for decisions to refuse a GST refund claim—there was no evidence for the basis of the refusal but the claim was accepted when similar supporting evidence was provided from another source—IRD gave no explanation for the change of decision—claimant sought compensation for unnecessary expenditure he had incurred to support his claim—Ombudsman found against IRD for errors made and IRD agreed to make an ex gratia payment of $1500 to the complainant

  • Accident Compensation Corporation exercise of discretion found to be misleading and deficient

    Case notes
    Exercise of ministerial discretion—effect of advice to Minister fettered exercise of discretion—matter resubmitted to Minister for reconsideration—complaint deemed resolved—Accident Rehabilitation and Compensation Insurance (Experience Rating) Regulations 1993, regulation 7

  • ACC overpaid compensation in error but agreed to write-off debt

    Case notes
    Accident Compensation Corporation overpaid compensation in error and then tried to recover the overpayment debt from young debtor in poor financial position—Ombudsman found for the complainant and ACC agreed to write off debt and revise debt recovery policy

  • Accident Compensation Corporation should clearly identify claimants’ rights in leaflet

    Case notes
    Reference to review and appeal rights contained in accompanying leaflets rather than incorporated in decision letter - Accident Rehabilitation & Compensation Insurance Corporation (ACC) agreed to include standard text in letter of advice to claimants - Accident Rehabilitation and Compensation Insurance Act 1992, s 67

  • Request for details of risk management processes

    Case notes
    Request for details of risk management processes—relevant documents provided apart from the ‘risk register’—register consisted of free and frank expressions of opinion—release might undermine risk management strategy—public interest met by release of Risk Management Policy

  • Review and Appeal Rights available for ACC claimants

    Case notes
    Failure to compensate for medical error—review and appeal rights available therefore outside jurisdiction—ACC Complaints Investigator available to consider peripheral issues

  • Inland Revenue Department agrees to review decision to withhold information under Tax Administration Act

    Case notes
    Inland Revenue withheld information requested by taxpayer relating to audit and prosecution and contained on taxpayer’s income tax review file and penal action file—the reason for withholding was pursuant to s 81(4)(I) of Tax Administration Act—the Department was encouraged to reconsider the discretion used in this case in light of Tax Disputes Resolution Procedures introduced subsequent to the decision having been made—IRD agreed and on review released most of the information, hence the investigation was closed as the complaint was resolved

  • Inland Revenue agrees to write-off Child Support debt in circumstances

    Case notes
    Woman was overpaid Child Support when the child was no longer in custodian’s care—despite advising the then Department of Social Welfare (now Ministry of Social Development) and the then Child Support Agency, Inland Revenue Department advised custodian she needed to repay payments—complainant custodian claimed she had no means of knowing payments were being made incorrectly—Ombudsman’s investigation indicated appropriate action had not been taken by the Department when the complainant made inquiries—as a result, IRD agreed to write-off the debt in accordance with s152 of the Child Support Act 1991 and apologise to complainant

  • Department of Conservation resolves impasse concerning ivory-key piano held by New Zealand Customs

    Case notes
    Refusal to release piano imported from United Kingdom—family heirloom from 1920s—need for approval of Department of Conservation under CITES because of ivory content—conflict between New Zealand legislation implementing CITES and European Community Regulations—impasse resolved by acceptance of statutory declaration by family—conflict to be raised with CITES Secretariat

  • Accident Compensation Commission offers payment and apology for delays in settling claim

    Case notes
    Claim declined—decision overturned by Appeal Authority—legislative changes in interim—entitlement lump sum payments lost—claim for ‘wrongful action’—claim for backdating of independence allowance—no authority to backdate—delay in settling ‘wrongful action’ claim—apology and token payment made—Accident Rehabilitation and Compensation Insurance Act 1992, ss 54 and 135

  • Request for names of ‘eminent New Zealanders’ consulted during preparation of Intelligence and Security Agencies Bill

    Case notes
    Request for names of ‘eminent New Zealanders’ who were part of the consultative process in preparing the Intelligence and Security Agencies Bill—request refused under s 9(2)(g)(i) —individuals consulted—in respect of those who advised that disclosure would inhibit them from giving free and frank advice to the Government in future, section 9(2)(g)(i) applied—need to withhold outweighed by countervailing public interest

  • Request for communications between Minister of Finance and the Reserve Bank

    Case notes
    Request for communications between Minister of Finance and the Reserve Bank regarding economic growth, monetary policy and inflation outlook—information withheld under ss 6(e)(iv), 9(2)(d), 9(2)(f)(iv) and 9(2)(g)(i)—markets are extremely sensitive and react to the most subtle signals—if released, Reserve Bank would be likely to become more guarded about what was said at, and recorded after, meetings with Minister—s 9(2)(g)(i) applied and no countervailing public interest considerations which outweighed need to withhold

  • Request for a copy of paper presented to Cabinet Strategy Committee

    Case notes
    Information deleted from position paper on pricing issues presented by ECNZ to Cabinet Strategy Committee—ss 9(2)(g)(i) and 9(2)(j) applied to some of the information—interest in withholding information in certain sections of the paper outweighed by strong public interest in disclosure—s 9(1)—electricity pricing has a direct widespread impact on a large number of New Zealanders

  • Request for information disclosed during confidential Ministerial briefing to sector group

    Case notes
    Request by Opposition for information disclosed during confidential Ministerial briefing to sector group—s 9(2)(g)(i)—effective conduct of public affairs—public interest balancing—accountability—need for transparency in Minister’s dealings with financial sector

  • Request for information relating to the setting up of the Special Committee on Nuclear Propulsion

    Case notes
    Request for information relating to the setting up of the Special Committee on Nuclear Propulsion—given the sensitivity of the nuclear propulsion issue and the context in which the information had been generated, the withholding of the information was necessary under ss 9(2)(f)(iv) and 9(2)(g)(i)—at the time of the review the balance of public interest favoured withholding the information requested—the overall public interest was better served in allowing the Special Committee to complete its review in an orderly manner

  • Request for Court Registrar’s report

    Case notes
    Report on aborted trial released with deletions—‘free and frank expressions of opinion’ by Registrar—no public interest override

  • Accident Compensation Corporation delays to review case caused financial hardship

    Case notes
    Long term pain from back problem— ACC—manner of obtaining report-delays in review process